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shen ji ren qi shi wu suo gui mo yu shen ji zhi liang lai zi zhong guo zheng quan shi chang de jing yan zheng ju
Author(s): 
Pages: 156-163
Year: Issue:  1
Journal: Finance and Accounting Monthly

Keyword:  审计任期事务所规模审计质量审计评价;
Abstract: 审计质量作为评价审计工作结果和影响广大投资者投资决策的重要因素,一直以来都备受关注。以我国2012~2015年间A股上市公司的数据为样本,分析了会计师事务所规模对审计任期与审计质量之间的关系的影响作用。研究发现:不同规模事务所下审计任期与审计质量有着不同的关系,由大规模事务所审计的上市公司,其审计任期与审计质量正相关;而由小规模事务所审计的上市公司,审计任期与审计质量呈倒U型关系。
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